Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Income from immovable property in another state may be taxed there; includes land rights, excludes ships and aircraft.</h1> Income derived by a resident of one Contracting State from immovable property located in the other Contracting State may be taxed in that other state. 'Immovable property' includes property as defined by the laws of the state where it is situated, and encompasses property accessories, agricultural equipment, and rights related to land, excluding ships, boats, and aircraft. The rules apply to income from direct use, leasing, or any form of use of such property, and extend to enterprises and independent personal services involving immovable property.
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